On January 1, Grumpy Corporation granted options to purchase 40,000 shares of its common stock at $16 each. The market price of the common stock was $25 per share on December 31 and averaged $20 per share during the year. There was no change in the 140,000 shares of outstanding stock during the year. The number of shares to be used in computing diluted earning per share (DEPS) for the year is A) 140,000 B) 148,000 C) 152,000 D) 180,000